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Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Washingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed fund balance, cash receipts and disbursements, and water rents for … did not provide proper oversight of the Clerk-Treasurer’s cash receipts and disbursements responsibilities. The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Schenevus Central School District - Financial Condition (2018M-83)
… condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Wainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Connetquot Central School District - Financial Management (2019M-180)
… [read complete report - pdf] Audit Objective Determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343South Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … $25.1 million. Key Findings The District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rondout Valley Central School District – Financial Management (2015M-296)
… July 27, 2015. Background The Rondout Valley Central School District is located in the Towns of Marbletown, … to fund District operations. … Rondout Valley Central School District Financial Management 2015M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… budgeting practices for the period July 1, 2011 through January 31, 2014. Background The Salmon River Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVictor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/victor-2019-62.pdfGates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/gates-chili-2019-53.pdfVillage of Hilton - Financial Management (2020M-31)
Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/hilton-2020-31.pdfThe Concerning Growth of Hate Crime in New York State
… gender, gender identity or expression, religion, age, disability, sexual orientation or another protected … Department (NYPD) transition in data reporting systems. 4 For purposes of this report, New York City data for 2023 … incidents involving other motivations, including gender, age and disability. In 2023, nearly 44 percent of all …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateState Comptroller DiNapoli Releases School Audits
… appropriations by an annual average of $918,000 (12%) from 2020-21 through 2022-23; appropriated fund balance to … surplus fund balance during the same period ranging from 16% to 19% of the upcoming year’s budget, which was $1 …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsClarence Central School District – Financial Condition Management (2022M-46)
… $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of … had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, … our comments on certain issues District officials raised in their response. … Determine whether the Clarence Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Munnsville – Financial Operations (2012M-239)
… in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Adirondack Central School District – Financial Condition (2016M-184)
… District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Comptroller DiNapoli Releases Municipal Audits
… comptroller has not established standard procedures for all departments concerning the recording and reporting of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0